ARIZONA HOUSE OF REPRESENTATIVES

Fifty-seventh Legislature

First Regular Session

House: APPROP DP 15-2-0-1

HB 2946: city election; transaction privilege tax

Sponsor: Representative Tsosie (with permission of Committee on Rules), LD 6

Caucus & COW

Overview

Authorizes the City of Winslow to hold a special election for the purpose of levying a transaction privilege tax.

History

The Charter of the City of Winslow authorizes the city council to levy a transaction privilege tax subject to the approval of qualified electors of the city (Art. V § 7, Winslow City Charter). On November 3, 2020, the City of Winslow approved the levy and collection of an additional 1% city transaction privilege tax (Prop. 426). The Winslow City Council passed Ordinance No. 1359 on March 23, 2021, reauthorizing the transaction privilege tax for a period of five years from July 15, 2021. The ordinance will terminate on July 15, 2026, unless reauthorized by the qualified electors of the city (Winslow Municipal Code § 4.08.050).

Provisions

1. Authorizes a city with a population of fewer than 10,000 persons, located in a county with a population of fewer than 150,000 persons, according to the most recent US census, to hold a special election for the purpose of authorizing a transaction privilege tax (TPT) if:

a) The city's charter requires an election to approve a TPT; and

b) The city is levying a TPT that was approved by the voters in 2020 and expires on or before July 15, 2026. (Sec. 1)

2. Requires the city to hold the special election on either March 10, 2026, or May 19, 2026. (Sec. 1)

3. Stipulates that the ballot question must include the rate of the TPT which must be equal to the rate that was authorized by voters in 2020. (Sec. 1)

4. Repeals this measure on January 1, 2028. (Sec. 1)

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8. HB 2946

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